Performing Due Diligence Engagements (ISRS 4400) 2024

Available from

30 July, 2024



Course Category:

Practice Management



Performing due diligence engagements in accordance with ISRS 4400 involves a structured process to gather and evaluate information about a subject matter. July 2024


Category: Practice Management.

R 375 VAT Incl.

Product Information

What you will learn

By attending this webinar you will gain the following competencies: 

  • Understand what an agreed-upon procedure engagement is and when it is appropriate to use one.
  • Be aware of significant enhancements that were made to the revised ISRS 4400 standard. 
  • Understand the correct application of the Standard as well as other related explanatory material and appendices. 
  • Know the content of the illustrative engagement letter and agreed-upon procedures reports. 
  • Be able to draft engagement letters and agreed-upon procedures reports in the correct format.



Performing due diligence engagements in accordance with ISRS 4400 involves a structured process to gather and evaluate information about a subject matter, such as a business, project, or investment, in order to provide an opinion or conclusion on its reliability, completeness, and accuracy.

Companies rely on the financial data provided by accountants to make important business decisions. It is therefore very crucial that they exercise due diligence in all their engagements with clients. 

Accountants, compilers of financial statements, auditors, independent reviewers, and tax practitioners can all expand their services offering and increase their income by knowing how to perform due diligence engagements. This webinar aims to outline the correct application of ISRS 4400 (Revised) Agreed Upon Procedures Engagements and raise awareness of the latest important documents published by IFAC for easy guidance and reference purposes.



The following pricing apply:

Adhoc: R375.00




The webinar will cover the following topics: 

  • What is an agreed-upon procedures engagement? 
  • ISRS 4400: Standard categories. 
  • Requirements for due diligence engagements. 
  • How to perform an AUP engagement. 
  • Which report do you issue? 
  • Latest documents from IFAC. 
  • Latest documents from IFAC.



The following CPD is awarded 3 Units Practice Management.



There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date.



Prof Hentie van Wyk  

Prof van Wyk obtained his BCom degree in 1978 after which he served articles at KPMG. He qualified as a CA(SA) in 1982. He then left KPMG in 1984 to join the University of the Free State as a senior lecturer. He was promoted to Associate Professor in 1988 and to Professor and Head of the Centre for Accounting in 1992. He obtained a PhD in Public Sector Management in 2003.   

Prof van Wyk is currently the Programme Director for Chartered Accountancy Education at the University of the Free State. He lectured IFRS at postgraduate level for more than 30 years and is still involved with the School of Accountancy on a part-time basis. He is a former President of the SA Accounting Association and the former Vice-president of the International Association of Accounting Education and Research. He has published several articles in various research journals and is co-author of two well-known IFRS textbooks in South Africa. Prof van Wyk served as a board member of the Free State Society of Chartered Accountants for 20 years and he was also member of the Academic Review Committee of the SAICA from 2005 to 2012. An active member of the community, Prof van Wyk is an officer in his church. 


CIBA Academy Support

Login to CIBA Academy
Select My Dashboard
Select Submit a Ticket to log a new query

Your might also like

No results found.

Scroll to Top


The only thing that interferes with my learning is my education. - Albert Einstein

Log In to Your SAIBA Account!

Please Login